basic

custom-blocks-plugin/
├── plugin.php
├── block-one/
│   ├── index.js
│   └── style.css
├── block-two/
│   ├── index.js
│   └── style.css

<?php
/**
 * Plugin Name: Custom Blocks Plugin
 * Description: A plugin with two custom Gutenberg blocks and TailwindCSS support.
 * Version: 1.0
 * Author: Your Name
 */

function cbp_enqueue_tailwind() {
    // TailwindCSS for frontend
    wp_enqueue_style('cbp-tailwind', 'https://cdn.jsdelivr.net/npm/tailwindcss@2.2.19/dist/tailwind.min.css', [], null);
}
add_action('wp_enqueue_scripts', 'cbp_enqueue_tailwind');

function cbp_register_blocks() {
    // TailwindCSS for editor
    wp_enqueue_style('cbp-editor-tailwind', 'https://cdn.jsdelivr.net/npm/tailwindcss@2.2.19/dist/tailwind.min.css', [], null);

    // BLOCK ONE
    wp_register_script(
        'cbp-block-one-js',
        plugins_url('block-one/index.js', __FILE__),
        ['wp-blocks', 'wp-element'],
        filemtime(plugin_dir_path(__FILE__) . 'block-one/index.js'),
        true
    );
    wp_register_style(
        'cbp-block-one-css',
        plugins_url('block-one/style.css', __FILE__),
        [],
        filemtime(plugin_dir_path(__FILE__) . 'block-one/style.css')
    );
    register_block_type('cbp/block-one', [
        'editor_script' => 'cbp-block-one-js',
        'editor_style'  => 'cbp-block-one-css',
        'style'         => 'cbp-block-one-css',
    ]);

    // BLOCK TWO
    wp_register_script(
        'cbp-block-two-js',
        plugins_url('block-two/index.js', __FILE__),
        ['wp-blocks', 'wp-element'],
        filemtime(plugin_dir_path(__FILE__) . 'block-two/index.js'),
        true
    );
    wp_register_style(
        'cbp-block-two-css',
        plugins_url('block-two/style.css', __FILE__),
        [],
        filemtime(plugin_dir_path(__FILE__) . 'block-two/style.css')
    );
    register_block_type('cbp/block-two', [
        'editor_script' => 'cbp-block-two-js',
        'editor_style'  => 'cbp-block-two-css',
        'style'         => 'cbp-block-two-css',
    ]);
}
add_action('init', 'cbp_register_blocks');

(function (blocks, element) {
    var el = element.createElement;

    blocks.registerBlockType('cbp/block-one', {
        title: 'Block One',
        icon: 'smiley',
        category: 'design',
        edit: function () {
            return el('div', { className: 'bg-blue-200 p-4 rounded' },
                el('h2', { className: 'text-xl font-bold' }, 'Block One (Editor)')
            );
        },
        save: function () {
            return el('div', { className: 'bg-blue-200 p-4 rounded' },
                el('h2', { className: 'text-xl font-bold' }, 'Block One (Frontend)')
            );
        }
    });
})(window.wp.blocks, window.wp.element);

/* Block One Styles */
.wp-block-cbp-block-one {
    margin: 1rem 0;
}

(function (blocks, element) {
    var el = element.createElement;

    blocks.registerBlockType('cbp/block-two', {
        title: 'Block Two',
        icon: 'star-filled',
        category: 'design',
        edit: function () {
            return el('div', { className: 'bg-green-200 p-4 rounded' },
                el('p', { className: 'text-lg' }, 'Block Two (Editor)')
            );
        },
        save: function () {
            return el('div', { className: 'bg-green-200 p-4 rounded' },
                el('p', { className: 'text-lg' }, 'Block Two (Frontend)')
            );
        }
    });
})(window.wp.blocks, window.wp.element);

/* Block Two Styles */
.wp-block-cbp-block-two {
    margin: 1rem 0;
}